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In order to relieve the predicament of the government’s worsening finances, the Ministry of Education has vigorously promoted implementation of national senior high schools’ school funds so as to achieve the goal of flexibly allocating and employing educational resources as well as invigorating school operating and management. The system was tested from 2007 and has seen full-scale implementation since 2010. This study uses the expected benefits presented by the Ministry of Education’s “Background and Implementation Focuses for Promoting National Senior High Schools’ School Funds and National Social Education Organs’ Operation Funds” ( 2007) as its aspects of exploration, which include “the will to increase income and save expenses,” “execution flexibility,” “efficiency of resources arrangement,” and “reduction of the incidence of digesting remaining funds.”
This study uses national senior high schools in the Taipei area as research objects, and data used in analysis consist of financial data about recurrent income and data obtained from interviews so as to have a grasp of the measures used by the schools to achieve school funds’ expected benefits and implementation results. The research findings are as follows:
1.In the aspect of “the will to increase income and save expenses,” items of income vary slightly depending on the type of a school, the increasing and decreasing trend of each self-raised income also differs depending on the selection of items, adoption of money-saving measures varies depending on a school’s characteristics, and if the units of a school collaborate closely, the teaching environment and quality will not be affected.
2.In the aspect of “execution flexibility,” using a school’s remaining funds can help improve its overall finances and other expenses are allowed to exceed the budget, leading to the situation of overspendings merged into the final settlement of account, and the school’s annual spending of remaining sums is mainly capital expenditure.
3.In the aspect of “efficiency of resources arrangement,” because operation funds have no limitation on inter-usage categories transfer, they can satisfy a school’s actual needs, and if an expended sum is high, cost benefit will be considered.
4.In the aspect of “reduction of the incidence of digesting remaining funds,” since the implementation of school funds, the problematic phenomenon of digesting remaining funds often seen in the past has been improved, as the remaining sums of money can be accumulated in the school’s account.
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